New Jersey § 54A:3-2 Alimony and separate maintenance payments

New Jersey Statutes

§ 54A:3-2 — Alimony and separate maintenance payments

New Jersey § 54A:3-2

Title 54ANEW JERSEY GROSS INCOME TAX ACT

This text of New Jersey § 54A:3-2 (Alimony and separate maintenance payments) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 54A:3-2 (2026).

Text

There shall be allowed as a deduction amounts includible under section 54A:5-1(n) with respect to payments included as income in the return of a former spouse or of a spouse receiving separate maintenance pursuant to a court decree (or which would have otherwise been includible if such payments were made to an individual subject to tax under this act). L.1976, c. 47, s. 54A:3-2, eff. July 8, 1976, operative Aug. 30, 1976.

Free access — add to your briefcase to read the full text and ask questions with AI

There shall be allowed as a deduction amounts includible under section 54A:5-1(n) with respect to payments included as income in the return of a former spouse or of a spouse receiving separate maintenance pursuant to a court decree (or which would have otherwise been includible if such payments were made to an individual subject to tax under this act). L.1976, c. 47, s. 54A:3-2, eff. July 8, 1976, operative Aug. 30, 1976.